Rate changes; application of effective date to services

# (A)

The effective date of any sales or use tax rate change shall apply to sales of services with a billing period starting before and ending after the statutory effective date as follows:

# (1)

For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date.

# (2)

For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

# (B)

The provisions of this rule do not apply to any rate change effective prior to the effective date of this rule.

Last updated October 7, 2024 at 1:29 PM